(a)

1. (1) Forms A, B, C, D, E, and F are intended to be guides in the preparation of the statements required by the Insurance Holding Company Regulatory Act, Arkansas Code § 23-63-501 et seq.
2. (2) They are not intended to be blank forms which are to be filled in.
3. (3) The statements filed shall contain the numbers and captions of all items, but the text of the items may be omitted, provided the answers thereto are prepared in such a manner as to indicate clearly the scope and coverage of the items.
4. (4) All instructions, whether appearing under the items of the form or elsewhere therein, are to be omitted.
5. (5) Unless expressly provided otherwise, if any item is inapplicable or the answer thereto is in the negative, an appropriate statement to that effect shall be made.

(b)

1. (1) Two (2) complete copies of each statement including exhibits and all other papers and documents filed as a part thereof, accompanied by the appropriate filing fee set forth in 23 CAR pt. 22, shall be filed with the Insurance Commissioner by personal delivery or mail addressed to: Insurance Commissioner of the State of Arkansas One Commerce Way, Suite 102 Little Rock, Arkansas 72202 Attention: Legal Division

2. (2)

   1. (A) At least one (1) of the copies shall be manually signed in the manner prescribed on the form.
   2. (B) Unsigned copies shall be conformed.
3. (3) If the signature of any person is affixed pursuant to a power of attorney or other similar authority, a copy of such power of attorney or other authority shall also be filed with the statement.

(c)

1. (1) Statements shall be easily readable and suitable for review and reproduction.
2. (2) Debits in credit categories and credits in debit categories shall be designated so as to be clearly distinguishable as such on photocopies.

3. (3)

   1. (A) Statements shall be in the English language and monetary values shall be stated in United States currency.
   2. (B) If any exhibit or other paper or document filed with the statement is in a foreign language, it shall be accompanied by a translation into the English language, and any monetary value shown in a foreign currency normally shall be converted into United States currency.